Tax calendar
| Obligation | Deadline | Who files |
|---|---|---|
| VAT return and payment | Monthly, by the 20th of the following month | VAT-registered businesses |
| Withholding tax and pension contributions | Monthly, by the 15th of the following month | Employers and withholding agents |
| Quarterly corporate and personal income tax instalments | 15 January, 15 April, 15 July, 15 October | Companies and sole traders |
| Annual corporate and personal income tax return | 31 March of the following year | Companies and sole traders |
Key rates
| Tax | Rate | Note |
|---|---|---|
| VAT, standard rate | 18% | Most goods and services |
| VAT, reduced rate | 8% | E.g. water, electricity, dairy products, medicines |
| VAT registration threshold | €30,000 | Turnover within a calendar year |
| Corporate income tax | 10% | On taxable profit |
| Small businesses: trade, transport, agriculture | 3% | Of quarterly gross income; up to €30,000 a year; min. €37.50 |
| Small businesses: services and professional activities | 9% | Of quarterly gross income; up to €30,000 a year; min. €37.50 |
| Pension contributions | 5% + 5% | Employee and employer, 10% in total |
| Withholding tax: interest, royalties | 10% | Before any double tax treaty relief |
| Withholding tax: rent | 9% | Withheld by the tenant |
| Dividends | 0% | No withholding tax |
Personal income tax on salaries
| Annual salary | Rate |
|---|---|
| Up to €3,000 | 0% |
| €3,000.01 – €5,400 | 8% |
| Above €5,400 | 10% |
Frequently asked questions
What happens if a tax deadline passes without a return?
ATK applies penalties and interest for late filing and late payment, and interest grows over time. The sooner the situation is corrected, the lower the cost, so contact us straight away.
Who pays pension contributions in Kosovo?
The employer withholds 5% of the employee’s gross salary and pays a further 5% itself, 10% in total as the mandatory contribution, by the 15th of the following month.
Will these rates still apply next year?
Rates and deadlines change only through changes in the law. The date this page was last updated is shown at the top; for the latest changes, contact us.
Sources
The figures on this page were checked against the sources below.
This guide is for information only and does not replace professional advice on your specific case. For your business’s situation, contact us.